Moving to the UK

First 30 Days — Setup Checklist

• BRP (Biometric Residence Permit) — issued at Visa Application Centre or collected on arrival. Required for ID and employment checks (being phased out in favour of eVisa from 2025).
• National Insurance number — apply online at gov.uk/apply-national-insurance-number. Free. Takes 2-4 weeks. You can start work without it; tell employer once received.
• UK bank account — easier with proof of UK address. Digital banks (Monzo, Starling, Revolut) accept passport + visa within 24h. High-street banks (HSBC, Barclays, Lloyds) typically need address proof.
• Register for HMRC — set up Personal Tax Account at gov.uk after getting your NI number. Track tax codes, payslips, pension forecasts.
• Register with a GP — free NHS healthcare. Bring BRP/visa, passport, proof of address.
• Phone contract — UK SIM-only deals from £8/month (Voxi, Smarty, ID Mobile). Contracts need 3-month UK credit history; PAYG works immediately.

UK Tax Residency — Statutory Residence Test (SRT)

When you become a UK tax resident affects what income gets taxed.

• Automatic UK resident: 183+ days in UK in tax year (6 April-5 April), OR only home is in UK, OR full-time UK work.
• Sufficient Ties Test: combination of days in UK + ties (family, accommodation, work, 90-day, country).
• Split-year treatment: often available if arriving mid-tax-year — UK income taxed only from arrival date.
• UK resident: taxed on worldwide income (subject to Double Tax Treaty relief).
• Non-UK domiciled: from April 2025, the «remittance basis» is being abolished — replaced by a 4-year foreign income/gains exemption for new arrivals.

UK Tax You'll Pay on Salary

2025/26 Income Tax (England/Wales/NI):

• £0-£12,570: 0% (Personal Allowance)
• £12,571-£50,270: 20% basic rate
• £50,271-£125,140: 40% higher rate
• £125,141+: 45% additional rate
• + National Insurance 8% on £12,570-£50,270, 2% above
• Scotland uses 6 bands (19/20/21/42/45/48%) — applies if you live in Scotland

Example: £50k salary → £39,520 take-home (£3,293/month).

Savings & Investment Wrappers

• ISA (£20,000/year): Available from day you become UK resident. All gains/income tax-free inside.
• Workplace pension: Auto-enrolled if earning over £10,000 + aged 22 to State Pension Age. 8% total (3% employer + 5% you).
• SIPP: Open after becoming UK resident. Tax relief at marginal rate. Annual Allowance £60,000.
• Premium Bonds: Available to UK residents. Tax-free prizes, capped £50,000 holding.

Housing Costs by City

Deposits typically 5 weeks' rent + first month's rent. Right to Rent check required (employer/landlord verifies visa).

Things UK-Specific You Should Know

• Council Tax: property-based local tax £1,500-£2,500/year per household (Band D average). Reduced by 25% if single occupant.
• TV Licence: £174.50/year required for live TV or BBC iPlayer. Not optional if you watch.
• Energy: dual fuel (gas + electric) ~£1,800/year for typical 2-bed at Ofgem cap.
• Healthcare: NHS free at point of use, but visa IHS Surcharge £1,035/year already paid up front.
• Credit score: takes 6-12 months to build UK credit. Check Experian/ClearScore (free). Affects mortgage rates, phone contracts.

FIG Regime (Foreign Income & Gains) from April 2025

From 6 April 2025 the centuries-old non-dom remittance basis was abolished and replaced by the new Foreign Income and Gains (FIG) regime. If you have been non-UK-resident for at least 10 consecutive tax years immediately before arriving, you can claim 4 tax years of complete exemption on all foreign income (dividends, interest, foreign rental, foreign employment) and foreign capital gains — whether or not you remit those funds into the UK. This is a major simplification compared with the old remittance rules.

The claim is made annually on your Self Assessment return and applies year-by-year, so you can elect in or out depending on whether you have foreign income that tax year. In any claim year you forfeit the £12,570 Personal Allowance and the £3,000 Capital Gains Annual Exempt Amount, so the FIG election only makes sense where your foreign income/gains exceed those thresholds. Crucially, FIG does not protect UK-source income — a UK salary, UK rental, UK savings interest and UK dividends are all fully taxable from day one of UK residence. After the 4-year window expires you become taxable on worldwide income on the arising basis like any other UK resident.

National Insurance Number (NINO) Application

You apply for a NINO online at gov.uk/apply-national-insurance-number once you have arrived. The application asks for your BRP or eVisa share code, address and phone number, then HMRC books you a biometric identity appointment at a Post Office, or asks you to verify ID via the gov.uk ID Check smartphone app for supported passports. Average end-to-end time is 4 to 8 weeks but in busy periods it can stretch to 12.

You can legally start work before your NINO arrives. The employer will run payroll under emergency tax code BR or 0T, which often over-withholds because no Personal Allowance is applied. Once your NINO arrives, give it to your employer and update your Personal Tax Account at gov.uk — HMRC then issues a corrected tax code (typically 1257L cumulative) and refunds any overpayment via your next payslip, or through a P800 at year-end if you change job mid-year.

NHS Healthcare Access for New Arrivals

Most visa categories require the Immigration Health Surcharge to be paid up front as part of the visa application: £1,035 per adult per year of visa granted (raised from £624 in January 2024) and £776 per year for students and under-18s. Once paid, you can access NHS GP, A&E, hospital and community care free at the point of use, on the same basis as any UK resident. Prescriptions in England cost £9.90 per item (free in Scotland, Wales and Northern Ireland); NHS dental and optical have separate fees.

Short-term EU/EEA/Swiss visitors continue to use a GHIC (Global Health Insurance Card) for medically necessary state care under reciprocal agreements, though this is not a substitute for residency-based access. Register with a local GP as soon as you have an address — you do not need to be UK-resident, on the NHS register or hold a NINO to register, just be living in the area. Some GP practices ask for ID and proof of address but they are not legally allowed to refuse you for lacking it.

Banking Access for Newcomers

Digital-only banks are the fastest route to a UK current account. Monzo, Starling, Revolut, Wise and Chase open accounts in 24 to 48 hours using only your passport plus visa share code or BRP — no UK address proof required, and the bank delivers the debit card to a friend's address or hotel. They give you a UK sort code and account number suitable for receiving salary and paying rent, plus integrated FX for transferring savings from your home country.

Legacy high-street banks — Barclays, HSBC, Lloyds, NatWest, Santander — generally require either a UK utility bill, a council tax letter, or a signed employer letter on headed paper, plus your passport and visa. HSBC Premier and Barclays International offer dedicated newcomer accounts if you transfer a minimum balance from an overseas branch (typically £25,000+). Once your salary is hitting a digital account for 3-6 months, switching to a high-street bank becomes straightforward and gives you wider ATM coverage and in-branch service.

Council Tax Registration

You must register with your local council within 21 days of moving in to avoid a civil penalty of £100 and bill back-dating. Council Tax bands run A to H based on the property's notional April-1991 value; Band D 2025/26 averages £2,280 in England. Bills are issued annually and paid in 10 monthly instalments from April to January, though you can opt for 12 equal instalments. Single adult occupants get a 25% discount. Full-time university students are disregarded entirely. In a House in Multiple Occupation (3+ unrelated tenants sharing kitchen/bathroom), the landlord is the liable person, not the tenants — check your tenancy agreement.

Driving Licence Exchange

EU, EEA, Channel Islands and Isle of Man driving licences are valid in the UK for as long as the licence itself is in date, up to age 70. You can exchange to a UK licence at any time via DVLA form D1, or just keep driving on the foreign licence.

Non-EEA licences are valid for 12 months from establishing UK residence, after which you must pass the UK theory test and practical test. The exception is "designated countries" — Canada, Australia, New Zealand, Japan, South Korea, Singapore, Hong Kong, South Africa, the Falkland Islands, Andorra, Monaco, Switzerland, and certain US states — whose holders can exchange their licence for a UK one without re-testing, provided they apply within 5 years of becoming resident. Form D1 plus your foreign licence plus £43 to DVLA; the new UK licence arrives within 3 weeks.

School Admissions Deadlines

UK state schools are free but require a place via the Local Authority admissions process. For Reception entry (age 4-5) in September, the national deadline is 15 January the same year. For Year 7 secondary transfer (age 11), the deadline is 31 October the previous year. You list up to 6 preferred schools and the LA allocates based on admission criteria (catchment, siblings, faith, distance). If you arrive in the UK after the deadline, apply through "in-year admissions": the LA must offer a place within 21 days but it may not be your preferred school — popular schools fill up quickly. Independent (fee-paying) schools run their own admissions, often requiring entrance assessments and registration 12-24 months in advance for selective senior schools.

Tax Residency from Arrival — Split-Year Cases

The SRT generally deems you UK-resident from the day you arrive if you intend to stay long term. Split-year treatment is then available under Case 4 (starting to have your only home in the UK) or Case 8 (starting full-time UK work) — the two most common arrival cases. Under split-year, you are taxed as non-resident on the pre-arrival portion and as resident on the post-arrival portion of the tax year, so your first Self Assessment return only covers your UK income from the arrival date forward. Foreign income/gains earned post-arrival can be sheltered for the first 4 tax years under the new FIG regime (claim annually on the SA return). Double-tax relief under the UK's 130+ tax treaties prevents the same income being taxed twice where your home country also taxes it.

References

• gov.uk: Apply for a National Insurance number
• gov.uk: Immigration Health Surcharge
• gov.uk: Foreign Income and Gains regime
• gov.uk: Exchange a foreign driving licence
• gov.uk: School admissions